Import VAT and Duty in Finland

VAT Rates in Finland

The standard VAT rate in Finland is 25.5% (ALV (arvonlisävero)). Reduced rates of 13.5% and 10%.

Import VAT and customs duty in Finland are administered by Tulli (Finnish Customs).

The rate applying on import is the rate that applies to a supply of the same or similar goods on the Finland domestic market, which is why correct commodity classification matters at the classification stage and not only at invoicing.

The Taxable Amount in Finland

Import VAT is calculated on the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU are included in the customs value, so a shipment budgeted on goods value alone will understate the VAT payable.

Customs Duty in Finland

EU Common Customs Tariff applied through TARIC. Duty is set by the commodity code and origin at the date the declaration is accepted — there is no single national rate that applies across a consignment.

Low-Value Consignments in Finland

The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. There is no value below which a commercial import escapes VAT. The EUR 150 threshold relieves customs duty only. From 1 July 2026 a temporary flat duty of EUR 3 per item category applies to consignments at or below EUR 150, running until 1 July 2028.

Postponed Accounting in Finland

VAT-registered Finnish importers may account for import VAT through the VAT return rather than paying at the frontier. It is a cash-flow mechanism, not an exemption, and it does not apply to customs duty.

Planning Duty and VAT for Finland

Helsinki's Vuosaari port handles the majority of Finnish container imports, with Hamina-Kotka serving eastern Finland. Both are Baltic ports, and Baltic winter navigation is a genuine planning consideration — ice conditions and winter navigation restrictions can affect schedules and, in some cases, require ice-strengthened tonnage or icebreaker assistance. Importers shipping into Finland on a winter schedule should plan a wider transit range than they would for a North Sea port.

That routing, and the country-specific points below, are what turn a generic EU calculation into a Finland one. They belong in the landed-cost model from the outset rather than being discovered at clearance:

• Finnish standard VAT is 25.5%, increased from 24% on 1 September 2024, with reduced rates of 13.5% and 10%
• Baltic winter navigation and ice conditions can affect winter schedules into Helsinki and Hamina-Kotka
• ISPM 15 treatment and marking for all wood packaging